تحليل تاثير فرهنگ شركتي نافذ و تغيير ناگهاني مدير عامل بر مقايسه پذيري صورت هاي مالي در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران

Strong Corporate Culture , Relevance Financial Statement Comparability , Sudden CEO Turnovers, , Innovation , Quality an‎d Teamwork

Analyzing the Effect of Strong Corporate Culture an‎d Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange

حسابداري

Abstract Financial statement comparability is a key characteristic for achieving decision-usefulness for information users. It enhances the usefulness of relevant an‎d faithful information an‎d provides the basis for making optimal decisions. It is argued that a pervasive corporate culture can positively influence financial statement comparability through two distinct channels. First, a pervasive organizational culture clarifies the companyʹs objectives an‎d procedures. Second, a pervasive corporate culture can enhance comparability by reducing managersʹ incentives to engage in misreporting. Another crucial factor impacting firm performance, financial reporting quality, an‎d ultimately, financial statement comparability, is the role of the CEO an‎d Sudden CEO turnovers. Therefore, this research aims to investigate the impact of pervasive corporate culture an‎d Sudden CEO turnovers on the comparability of financial statements of companies listed on the Tehran Stock Exchange. To achieve the above objective, two hypotheses were developed. The statistical population of this study includes all companies listed on the Tehran Stock Exchange, from which 110 companies were selec‎ted using Eligibility Screening for the period from 2014 to 2023. Furthermore, a multivariate regression model based on panel data was used to test the research hypotheses. The results from estimating the research model indicate that a pervasive corporate culture has a positive an‎d significant effect on the comparability of financial statements. Additionally, the research findings showed that Sudden CEO turnovers that steer the company towards a more pervasive corporate culture positively affect financial statement comparability after the change. Similarly, Sudden CEO turnovers that move the company away from a more pervasive corporate culture negatively affect financial statement comparability after the change. Notably, despite a Sudden CEO turnovers, a pervasive corporate culture maintains a positive impact on financial statement comparability. Keywords: Strong Corporate Culture, Relevance Financial Statement Comparability, Sudden CEO Turnovers, Innovation, Quality an‎d Teamwork. .

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